Rajiv Madhok v. ACIT (2020)80 ITR 427 184 ITD 378 ( Delhi) (Trib)

S.54F : Capital gains- Investment in a residential house -Purchased within two years from the date of transfer of original asset —Entitled to exemption [ S. 45 ]

Tribunal held that  residential house was purchased within two years from the date of  transfer of  original asset. Entitled to  exemption.( AY.2012-13)